F(No.2)A 1915

The Finance (No. 2) Act 1915 (c. 89)

FA 1920

The Finance Act 1920 (c. 18)

F(No.2)A 1931

The Finance (No. 2) Act 1931 (c. 49)

FA 1968

The Finance Act 1968 (c. 44)

TMA 1970

The Taxes Management Act 1970 (c. 9)

FA 1984

The Finance Act 1984 (c. 43)

IHTA 1984

The Inheritance Tax Act 1984 (c. 51)

ICTA

The Income and Corporation Taxes Act 1988 (c. 1)

FA 1988

The Finance Act 1988 (c. 39)

FA 1989

The Finance Act 1989 (c. 26)

FA 1990

The Finance Act 1990 (c. 29)

TCGA 1992

The Taxation of Chargeable Gains Act 1992 (c. 12)

F(No.2)A 1992

The Finance (No. 2) Act 1992 (c. 48)

FA 1993

The Finance Act 1993 (c. 34)

FA 1994

The Finance Act 1994 (c. 9)

VATA 1994

The Value Added Tax Act 1994 (c. 23)

FA 1995

The Finance Act 1995 (c. 4)

FA 1996

The Finance Act 1996 (c. 8)

F(No.2)A 1997

The Finance (No. 2) Act 1997 (c. 58)

FA 1998

The Finance Act 1998 (c. 36)

FISMA 2000

The Financial Services and Markets Act 2000 (c. 8)

FA 2000

The Finance Act 2000 (c. 17)

CAA 2001

The Capital Allowances Act 2001 (c. 2)

FA 2001

The Finance Act 2001 (c. 9)

FA 2002

The Finance Act 2002 (c. 23)

ITEPA 2003

The Income Tax (Earnings and Pensions) Act 2003 (c. 1)

FA 2003

The Finance Act 2003 (c. 14)

FA 2004

The Finance Act 2004 (c. 12)

F1ITA 2007

The Income Tax Act 2007

absolute interest (for the purposes of Chapter 6 of Part 5)

section 650(1)

accounting date (in Chapter 15 of Part 2)

section 197

accounting period

sections 12 and 834(1) of ICTA

acquisition expenditure (in Chapter 9 of Part 2)

section 130(3)

adjustment expense (in Chapter 17 of Part 2)

section 228(3)

adjustment expense (in Chapter 7 of Part 3)

section 330(3)

adjustment income (in Chapter 17 of Part 2)

section 228(2)

adjustment income (in Chapter 7 of Part 3)

section 330(2)

the administration period (in Chapter 6 of Part 5)

section 653(1)

the aggregate income of the estate (for the purposes of Chapter 6 of Part 5)

section 664(1)

the amount of premiums paid (in Chapter 9 of Part 4)

section 545(3)

animal (in Chapter 8 of Part 2)

section 112(1)

animal being added to a herd (in Chapter 8 of Part 2)

section 112(6)

animals in a herd or part of a herd (for the purposes of Chapter 8 of Part 2)

section 112(3) to (5)

assignment (in the application of the Act to Scotland)

F2section 1008(1) of ITA 2007

assignment (of part or share in rights under a policy or contract) (in Chapter 9 of Part 4)

section 505(2)

assignment (of whole of rights under a policy or contract) (in Chapter 9 of Part 4)

section 505(2)

assumed income entitlement (for the purposes of Chapter 6 of Part 5)

section 665(2), (3)

authorised unit trust

F3section 989 of ITA 2007

averaging claim (in Chapter 16 of Part 2)

section 221(1)

bank arrangement (in Chapter 4 of Part 6)

section 704(4)(a)

the basic amount (in relation to estate income) (in Chapter 6 of Part 5)

section 656(4)

basic rate

F4section 6(2) of ITA 2007 (as applied by section 989 of that Act)

basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3)

sections 288(4), 289(2), (4)

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

body of persons

F6section 989 of ITA 2007

building society

F7section 989 of ITA 2007

building society arrangement (in Chapter 4 of Part 6)

section 704(5)(a)

calculation event (in Chapter 9 of Part 4)

section 491(4)

capital allowance

F8section 989 of ITA 2007

capital cost of patent rights (in Chapter 2 of Part 5)

section 588(4)

capital redemption policy (in Chapter 9 of Part 4)

section 473(2)

capital sums (in Chapter 2 of Part 5)

section 608

capital sums included in the proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5)

section 605(5)

caravan

section 875

certified master version (in Chapter 9 of Part 2)

section 132(3)

certified SAYE savings arrangement (in Chapter 4 of Part 6)

section 703(1)

chargeable event (in Chapter 9 of Part 4)

section 484

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

charitable trust (in Chapter 9 of Part 4)

section 545(1)

charity

F10section 989 of ITA 2007

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

claim

section 878(3)

close company

sections 414 and 415 of ICTA

commercial letting of furnished holiday accommodation (for purposes of Chapter 6 of Part 3)

sections 323 to 326

company

F12section 992 of ITA 2007

company (for all purposes in the Income Tax Acts)

section 863(2)(c)

connected (in the context of “connected person” or one person being “connected” with another)

F13section 993 of ITA 2007(see section 878(5) of this Act)

consideration received for disposal of know-how (for purposes of Chapter 14 of Part 2)

section 192(3), (4)

contract of insurance (in Chapter 9 of Part 4)

section 545(1)

control F14. . .

F15section 995 of ITA 2007(see section 878(6) of this Act)

F16conversion of an interest-bearing corporate security into corporate strips of the security (for the purposes of Chapter 8 of Part 4)

sections 452C and 452D

F17corporate strip (for the purposes of Chapter 8 of Part 4)

section 452E

corporation tax receipt (in Chapter 4 of Part 3)

section 296(1)

coupons (in Chapter 13 of Part 4)

section 571(3)

deeply discounted security (for the purposes of Chapter 8 of Part 4)

sections 430 to 443(1)

deposit rights (in Chapter 11 of Part 4)

section 552

discretionary interest (for the purposes of Chapter 6 of Part 5)

section 650(3)

disposal of a deeply discounted security (in Chapter 8 of Part 4)

section 437(1)

distribution

F18section 989 of ITA 2007

the dividend ordinary rate

F19section 8(1) of ITA 2007 (as applied by section 989 of that Act)

the dividend trust rate

F20section 9(2) of ITA 2007 (as applied by section 989 of that Act)

the dividend upper rate

F21section 8(2) of ITA 2007 (as applied by section 989 of that Act)

dividends (in Chapter 3 of Part 4)

section 382(4)

dividends (in Chapter 4 of Part 4)

section 402(4)

election

section 878(3)

employment income

section 7(2) of ITEPA 2003

estate (in Chapter 6 of Part 5)

section 649(2)

estate income (in Chapter 6 of Part 5)

section 649(2)

estate in land (in relation to any land in Scotland)

F22section 1008(1) of ITA 2007

European authorised institution (in Chapter 4 of Part 6)

section 704(6)

European authorised institution arrangement (in Chapter 4 of Part 6)

section 704(6)

excess event (in Chapter 9 of Part 4)

section 491(4)

excluded indexed security (in Chapter 8 of Part 4)

section 433(1)

the exemption condition (in Chapter 6 of Part 6)

section 713(3)

farmers (in Chapter 8 of Part 2)

section 111(3)

farming

F23section 996 of ITA 2007

film (in Chapter 9 of Part 2)

section 131

final insurance year (in Chapter 9 of Part 4)

section 499(4), (5)

the final tax year (in Chapter 6 of Part 5)

section 653(3)

firm

sections 847(1) and 863

firm (for all purposes in the Income Tax Acts)

section 863(2)(a)

for accounting purposes

F24section 997 of ITA 2007

foreign capital redemption policy (in Chapter 9 of Part 4)

section 476(3)

foreign estate (in Chapter 6 of Part 5)

section 651(1)

foreign holdings (in Chapter 13 of Part 4)

section 571(1)

foreign institution (in Chapter 9 of Part 4)

section 468(5)

foreign policy of life insurance (in Chapter 9 of Part 4)

section 476(3)

forestry

F25section 996(3) of ITA 2007

foster-care receipts (in Chapter 2 of Part 7)

section 805

foster-care relief (in Chapter 2 of Part 7)

section 803(1)

FOTRA security (in Chapter 6 of Part 6)

section 713(2)

friendly society (in Chapter 9 of Part 4)

section 545(1)

future (in Chapter 12 of Part 4)

section 558(1)

generally accepted accounting practice

F26section 997 of ITA 2007

generating income from land (in Chapter 3 of Part 3)

sections 266 and 267

gilt-edged security

section 153(1)

grossing up

F27section 998 of ITA 2007

group life policy (in Chapter 9 of Part 4)

section 480(2)

herd (in Chapter 8 of Part 2)

section 112(1)

herd basis election (in Chapter 8 of Part 2)

section 111(1)

herd basis rules (in Chapter 8 of Part 2)

section 111(2)

higher rate

F28section 6(2) of ITA 2007 (as applied by section 989 of that Act)

houseboat

section 878(1)

income

section 878(1)

income arising under a settlement (in Chapter 5 of Part 5)

section 648

income arising under the settlement (in relation to a settlor) (in Chapter 5 of Part 5)

section 644(3)(b)

income period (in Chapter 2 of Part 7)

section 805(2) and (3)

individual's limit (in Chapter 1 of Part 7)

section 789

individual's limit (in Chapter 2 of Part 7)

section 808

F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

institutional arrangement (in Chapter 4 of Part 6)

section 704(3)

insurance company (in Chapter 9 of Part 4)

section 545(1)

insurance year (in Chapter 9 of Part 4)

section 499(1), (3), (5)

F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

interest (in Chapter 4 of Part 6)

section 702(4)

international accounting standards

F31section 997 of ITA 2007

F32interest-bearing corporate security (for the purposes of Chapter 8 of Part 4)

section 452B

investment plan regulations (in Chapter 3 of Part 6)

section 694(2)

F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

keeping a production herd (in Chapter 8 of Part 2)

section 111(4)

know-how (in Chapter 14 of Part 2)

section 192(1), (2)

know-how (in Chapter 2 of Part 5)

section 583(4), (5)

lease (in Part 3)

section 364(1)

letting (in Chapter 1 of Part 7)

section 802

life annuity (in Chapter 9 of Part 4)

section 473(2)

limited interest (for the purposes of Chapter 6 of Part 5)

section 650(2)

linked savings arrangement (in Chapter 4 of Part 6)

section 703(2)

local authority

F34section 999 of ITA 2007

F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

market gardening

F36section 996(5) of ITA 2007

market value (in Chapter 8 of Part 4)

section 460(3)

market value (in Chapter 9 of Part 4)

section 545(1)

mature (in relation to female animals) (for the purposes of Chapter 8 of Part 2)

section 113(5)

members of a company (for all purposes in the Tax Acts)

section 863(2)(d)

members of a firm (for all purposes in the Income Tax Acts)

section 863(2)(b)

mineral lease or agreement (in Chapter 8 of Part 3)

section 341(1)

mineral royalties (in Chapter 8 of Part 3)

sections 341(2), 342, 343

mortgage (in the application of the Act to Scotland)

section 879(1)

national savings arrangement (in Chapter 4 of Part 6)

section 704(2)

non-charitable trust (in Chapter 9 of Part 4)

section 545(1)

non-trade business (in Chapter 3 of Part 5)

section 609(1)

non-UK resident (and references to a non-UK resident or a non-UK resident person)

F37section 989 of ITA 2007

normal self-assessment filing date

F38section 989 of ITA 2007

notice

F39section 989 of ITA 2007

oil and gas exploration and appraisal

F40section 1003 of ITA 2007

option (in Chapter 12 of Part 4)

section 558(2)

ordinary share capital

F41section 989 of ITA 2007

original master version (in Chapter 9 of Part 2)

section 132(1), (2)

overlap period (in Chapter 15 of Part 2)

section 204

overlap profit (in Chapter 15 of Part 2)

section 204

overseas life assurance business (in Chapter 9 of Part 4)

section 476(3)

overseas property business

Chapter 2 of Part 3

overseas property income (in Chapter 11 of Part 3)

section 358

part surrender or assignment event (in Chapter 9 of Part 4)

section 491(4)

patent rights (in Chapter 2 of Part 5)

section 587(4)

period of account

F42section 989 of ITA 2007

permanent establishment

F43section 148 of FA 2003 (as applied by section 989 of ITA 2007)

F71. . .

F71. . .

person creating trusts (for the purposes of Chapter 9 of Part 4)

section 465(6)

personal portfolio bond (in Chapter 9 of Part 4)

sections 516, 517

personal portfolio bond event (in Chapter 9 of Part 4)

section 491(4)

personal representatives

F44section 989 of ITA 2007

plan managers (in Chapter 3 of Part 6)

section 696(2)

policy (in Chapter 9 of Part 4)

section 545(1)

post-cessation receipt (in Part 2)

sections 246 and 247

post-cessation receipt (in Chapter 10 of Part 3)

sections 353 and 354

preliminary expenditure (in Chapter 9 of Part 2)

section 130(6)

premises (in Part 3)

section 364(2)

premium (in Chapter 4 of Part 3)

section 307(1), (3)

premium (in Chapter 9 of Part 4)

section 545(2)

the price (in relation to the exchange of know-how) (in Chapter 14 of Part 2)

section 192(6)

the price (in relation to the exchange of property) (in Chapter 2 of Part 5)

section 605(4)

proceeds of sale (in relation to the exchange of know-how) (in Chapter 14 of Part 2)

section 192(6)

proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5)

section 605(4)

production expenditure (in Chapter 9 of Part 2)

section 130(2)

production herd (in Chapter 8 of Part 2)

section 112(1), (2)

production herd (of the same class) (for the purposes of Chapter 8 of Part 2)

section 113(2)

profits from a trade, profession or vocation (for the purposes of Chapter 16 of Part 2)

section 221(4), (5)

profits or gains

F45section 989 of ITA 2007

any prohibitive rule (in Chapter 9 of Part 2)

section 130(7)

property business

section 263(6)

property comprised in a settlement (in relation to a settlor) (in Chapter 5 of Part 5)

section 644(3)(a)

property or rights held on trust or on trusts (in the application of the Act to Scotland)

F46section 1008(2) of ITA 2007

provider (in relation to a bank arrangement) (in Chapter 4 of Part 6)

section 704(4)(b)

provider (in relation to a building society arrangement) (in Chapter 4 of Part 6)

section 704(5)(b)

provider (in relation to a European authorised institution arrangement) (in Chapter 4 of Part 6)

section 704(6)

provides foster care (and related expressions) (in Chapter 2 of Part 7)

section 806

public body (in Chapter 2 of Part 5)

section 603(2)

purchased life annuity (in Chapter 7 of Part 4)

section 423

qualifying distribution

F47section 989 of ITA 2007

qualifying policy

F48section 989 of ITA 2007

qualifying trade, profession or vocation (in Chapter 16 of Part 2)

section 221(2)

F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

receipt period (of a receipt) (for the purposes of Chapter 4 of Part 3)

sections 288(6), 296(3)

receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) (in the Income Tax Acts)

section 27 (including as applied by section 272)

recognised futures exchange

section 558(3)

recognised stock exchange

F50section 1005 of ITA 2007

reduction under section 288 by reference to a taxed receipt (in Chapter 4 of Part 3)

section 290(6)

reduction under section 37(2) or (3) of ICTA by reference to an amount chargeable on the superior interest (in Chapter 4 of Part 3)

section 297(2)

registered pension scheme

F51section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)

related (in relation to a policy) (in Chapter 9 of Part 4)

section 491(6)

related transactions (in Chapter 12 of Part 4)

section 566

relevant allowance (in Chapter 1 of Part 7)

section 802

relevant balancing charge (in Chapter 1 of Part 7)

section 802

relevant foreign income

section 830

relevant period (in Chapter 9 of Part 2)

section 133

the relevant profits (in Chapter 16 of Part 2)

section 221(1), (4), (5)

relevant telecommunication right (in Chapter 10 of Part 2)

section 146

rent receivable for a UK electric-line wayleave (in Chapter 9 of Part 3)

section 345

rent receivable in connection with a UK section 12(4) concern (in Chapter 8 of Part 3)

section 336

rent (in Chapter 8 of Part 3)

section 336(3)

rent (in Chapter 9 of Part 3)

section 345(3)

rent-a-room receipts (in Chapter 1 of Part 7)

section 786

rent-a-room relief (in Chapter 1 of Part 7)

section 784

residence (in Chapter 1 of Part 7)

section 787

the residuary income of the estate (for the purposes of Chapter 6 of Part 5)

section 666(1)

retail prices index

F52section 989 of ITA 2007

return from one or more disposals (in Chapter 12 of Part 4)

section 561(1)

reversion (in the application of Chapter 4 of Part 3 to Scotland)

section 307(3)

sale of an animal (for the purposes of Chapter 8 of Part 2)

section 113(3)

sale of know-how (for purposes of Chapter 14 of Part 2)

sections 192(5)

sale of property (in Chapter 2 of Part 5)

sections 605(1), 606(1)

sale or transfer of trading stock (in Chapter 12 of Part 2)

section 174(3)

sale proceeds of an animal (for the purposes of Chapter 8 of Part 2)

section 113(4)

F70. . .

F70. . .

Schedule A business

F53section 989 of ITA 2007

settlement (in Chapter 5 of Part 5)

section 620

settlor (in Chapter 5 of Part 5)

section 620(1)

settlor (for the purposes of Chapter 9 of Part 4)

section 465(6)

share (in Chapter 8 of Part 4)

section 460(1)

share of residuary income of estate (for the purposes of Chapter 6 of Part 5)

section 667

short-term lease (in Chapter 4 of Part 3)

section 276(6)

F69starting rate for savings

section 7 of ITA 2007 (as applied by section 989 of that Act)

starting rate limit for savings

section 12 of ITA 2007 (as applied by section 989 of that Act)

statutory insolvency arrangement (in Part 2)

section 259

F54stepchild

F55section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)

stock dividend income (in Chapter 5 of Part 4)

section 409(2)

strip (in Chapter 8 of Part 4)

section 444

substantial part of a herd (for purposes of Chapter 8 of Part 2)

section 113(6)

surrender (in the application of the Act to Scotland)

F56section 1008(1) of ITA 2007

tax advantage (in Chapter 8 of Part 4)

section 460(2)

tax year

F57section 4(2) of ITA 2007 (as applied by section 989 of that Act)

the tax year 2005-06 etc.

F58section 4(4) of ITA 2007 (as applied by section 989 of that Act)

taxed lease (in Chapter 4 of Part 3)

section 287(4)

taxed receipt (in Chapter 4 of Part 3)

section 287(4)

taxpayer (in Chapter 16 of Part 2)

section 221(1)

total income

F59section 23 of ITA 2007 (as applied by section 989 of that Act)

total foster-care receipts (in Chapter 2 of Part 7)

section 807

total rent-a-room amount (in Chapter 1 of Part 7)

section 788

trade

F60section 989 of ITA 2007

F72trading stock (in relation to a trade) (in Chapter 11A of Part 2)

section 172A

trading stock (in relation to a trade) (in Chapter 12 of Part 2)

section 174

transfer of work in progress (in Chapter 12 of Part 2)

section 183(2)

F61trust rate

section 9(1) of ITA 2007 (as applied by section 989 of that Act)

trusts an individual created (for the purposes of Chapter 9 of Part 4)

section 465(6)

UK estate (in Chapter 6 of Part 5)

section 651(1)

UK property business

Chapter 2 of Part 3

UK resident (and references to a UK resident or a UK resident person)

F62section 989 of ITA 2007

Ulster Savings Certificates

section 693(7)

unit holder

F63section 989 of ITA 2007

unit trust scheme

F64section 1007 of ITA 2007

United Kingdom

F65section 1013 of ITA 2007

unreduced amount (of a taxed receipt) (in Chapter 4 of Part 3)

sections 290(2) to (4), 296(4) to (6)

unused amount (of a taxed receipt) (for the purposes of Chapter 4 of Part 3)

section 290(1), (5)

venture capital trust

F66section 989 of ITA 2007

within the charge to tax

F67section 1009 of ITA 2007

woodlands

F68section 996(4) of ITA 2007

work in progress (in Chapter 12 of Part 2)

section 183(1)